PENGARUH PERENCANAAN, PELAKSANAAN DAN EVALUASI ANGGARAN TERHADAP SERAPAN ANGGARAN PADA BALAI BESAR PELATIHAN KESEHATAN MAKASSAR SULAWESI SELATAN
Keywords:
Planning, Implementation, Evaluation, and Budget Absorption.Abstract
This study aims to identify and analyze the effect of budget planning, implementation and evaluation on budget absorption at the Makassar Health Training Center in South Sulawesi and jointly examine the effect of budget planning, implementation and evaluation on budget absorption at the Makassar Health Training Center in South Sulawesi. .
This research was conducted at the Makassar South Sulawesi Health Training Center office from May to June 2023. The population in this study were all employees at the Makassar South Sulawesi Health Training Center. totaling 75 employees. Considering that the population has many characteristics, a purposive sampling method was used, in which the formulation of the sample was adapted to the research objectives, where the capacity and capabilities of employees in each work unit/department were used. The number of samples is 40 employees
The results of the study show that planning has a positive and insignificant effect on budget absorption at the Makassar Health Training Center, South Sulawesi, implementation has a positive and insignificant effect on budget absorption at the Makassar Health Training Center, South Sulawesi, budget evaluation has a positive and significant effect on budget absorption. Makassar South Sulawesi Health Training Center. Simultaneously, the Planning, Implementation, and Evaluation of the Budget have a positive and significant effect on Budget Absorption at the Makassar Health Training Center, South Sulawesi.
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